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ACCOUNTING SERVICES
ADVISORY BUSINESS SERVICES
AUDIT AND ATTEST THROUGH SMART AND ASSOCIATES, LLP
BUSINESS CONSULTING
COMPENSATION AND BENEFITS
TAX SERVICES
• Federal Tax Services
• State and Local Tax Services
• International Tax Services
• Insurance Tax Services
• Middle Markets and
  Private Company Services
• Tax Accounting and
  Risk Advisory Services - FIN 48
• Tax Provision and Sarbanes-
  Oxley Related Services
• Transaction Advisory Services
• Tax Outsourcing and
  Co-Sourcing Services
• Sales and Use Tax Services
• Property Tax Services
• Tax Technology Services
• Family Office Business Services
• Executive Tax Services
• Managing Directors
TRANSACTION ADVISORY SERVICES

Matthew D. Melinson, CPA
Managing Director, Tax Services
610- 964-4096

Matthew brings over 14 years of State and Local Tax experience to SMART. Based in Devon, Pennsylvania, Matthew is responsible for all aspects of multistate tax consulting, planning, and compliance at SMART. Services frequently performed include nexus/unitary studies, controversy/audit representation, state and local tax compliance, voluntary disclosures, credits and incentives, payroll taxes, and FAS 109/FIN 48 consulting. Matthew is actively involved in a host of organizations. He is currently the President of the Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA), which represents approximately 9,000 members. He is an adjunct professor at Philadelphia University’s Masters of Taxation program, teaching State and Local Taxes, and is the editor of the “State and Local Tax” column and member of the Editorial Board of the Pennsylvania CPA Journal. He is a member of the City of Philadelphia Department of Revenue Commissioner’s Tax Advisory Committee, and several PICPA committees. In addition, he is a frequent speaker at business and tax conferences and is the author of numerous articles regarding State and Local Tax.

John B. Stine, II
Executive Managing Director

Carl W. Back, Jr., CPA
Senior Managing Director
Tax Services

Thomas E. Barber, CPA
Managing Director
Tax Services

Rick Carlson, CPA
Managing Director
Tax Services

Brian E. Giannattasio
Managing Director
Transaction Advisory Services

Richard D. Hofrichter, CPA
Managing Director
Tax Services

Michael S. Jackson, CPA/PFS, M.T.
Managing Director
Tax Services

Matthew D. Melinson, CPA
Managing Director
Tax Services

Douglas W. Nakajima, J.D., LL.M
Managing Director
Tax Services

Philip J. Olzen, CMI, CIAO-A
Managing Director
Tax Services

Gregory L. Stephenson
Senior Managing Director
Tax Services

William J. Stickney, MST, CPA
Managing Director
Tax Services

Randall J. Wichinski, CPA, MBA
Managing Director
Tax Services

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